HMRC update IHT guidance

Released 05 September 2019

HMRC have updated their online inheritance tax (IHT) guidance to reflect that the ‘additional threshold’ has been renamed ‘residence nil rate band (RNRB)’.

The guidance updated for this amendment includes:

Inheritance Tax: transferring unused tax-free residence nil rate band

HMRC calculators and tools

Inheritance Tax: report the value of the estate to HMRC

Inheritance Tax: how to apply the residence nil rate band

Check if you can get an additional Inheritance Tax threshold

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